Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "5106"
  #_source: array:26 [
    "id" => "5106"
    "slug" => "teaching-management-control-systems-an-ethical-trap"
    "yearMonth" => "2008-04"
    "year" => "2008"
    "title" => "Teaching Management Control Systems: An Ethical Trap?"
    "description" => "BOURGUIGNON, A. (2008). Teaching Management Control Systems: An Ethical Trap? Dans: <i>Proceedings of the 2008 Critical Perspectives on Accounting Conference</i>. Baruch College, City University of New York."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
    ]
    "ouvrage" => "Proceedings of the 2008 Critical Perspectives on Accounting Conference"
    "keywords" => array:4 [
      0 => "Enseignement"
      1 => "Ethique"
      2 => "Instrument de gestion"
      3 => "Réification"
    ]
    "updatedAt" => "2021-10-18 15:39:14"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => ""
      "number" => ""
    ]
    "type" => array:2 [
      "fr" => "Actes d'une conférence"
      "en" => "Conference Proceedings"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Site Internet. Cette communication prolonge une réflexion précédente sur les enjeux éthiques des instruments de gestion (Bourguignon, 2007). A travers l'analyse de quatre manuels internationaux de contrôle de gestion, elle montre comment l'enseignement de cette discipline renforce le caractère réifiant, donc potentiellement non-éthique, des instruments, transformant ainsi les enseignants en complices passifs des éventuels dommages causés par ces instruments. La communication suggère des pistes pratiques permettant aux enseignants de sortir de ce piège éthique."
      "en" => "This communication draws on previous work showing how ethics can be at stake with management systems (Bourguignon, 2007). The analysis of four international management control textbooks evidences that management control teaching adds to the reifying power of management systems, thus turning management control teachers into passive but effective accessories of the possible damaging effects of these systems. The communication also suggests practical ways of getting out of this ethical trap."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-21T16:21:43.000Z"
    "docTitle" => "Teaching Management Control Systems: An Ethical Trap?"
    "docSurtitle" => "Actes d'une conférence"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">BOURGUIGNON Annick</a>"
    "docDescription" => "<span class="document-property-authors">BOURGUIGNON Annick</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2008</span>"
    "keywordList" => "<a href="#">Enseignement</a>, <a href="#">Ethique</a>, <a href="#">Instrument de gestion</a>, <a href="#">Réification</a>"
    "docPreview" => "<b>Teaching Management Control Systems: An Ethical Trap?</b><br><span>2008-04 | Actes d'une conférence </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Teaching Management Control Systems: An Ethical Trap?</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.755391
  +"parent": null
}